How to Prepare for a WBSO Audit

A WBSO audit by the RVO (Netherlands Enterprise Agency) can feel daunting, but with the right preparation, it doesn't have to be. In this article, we explain what to expect during a WBSO audit and how to ensure your administration is fully compliant.

Why Does the RVO Audit WBSO Claims?

The RVO conducts audits to verify that companies are correctly using the WBSO tax credit. Audits ensure that:

• R&D hours are accurately reported
• Projects meet WBSO criteria for technical novelty
• Administration requirements are met
• Tax credits are being correctly applied

What Auditors Look For

1. Time Tracking Records

Auditors will verify that:

• Hours are tracked per employee, per day, per project
• Records were created within 10 working days of the work being performed
• The system prevents retrospective modifications
• Hours match the realization report submitted

2. Project Documentation

Auditors want to see evidence that your projects involved genuine R&D:

• Technical challenges and uncertainties you faced
• Approaches you explored and tested
• Results and outcomes of your R&D work
• Why standard solutions were insufficient

3. Consistency

Your records should be internally consistent:

• Time records should align with project documentation
• Hours claimed should make sense for the scope of work
• Employee roles should match the type of R&D described

How to Prepare

Build an Audit-Proof Administration

1. Implement a proper time tracking system: Use software that logs when entries are made and prevents backdating
2. Document R&D activities regularly: Don't wait until the audit — keep ongoing records
3. Separate R&D from routine work: Clearly distinguish between innovative and regular activities
4. Store everything for 7+ years: The RVO can audit up to 5 years back
5. Train your team: Ensure all R&D employees understand what to track and how

Prepare Supporting Documents

Have these documents ready:

• WBSO approval letters (beschikkingen)
• Time tracking records for all approved periods
• Project plans and technical documentation
• Realization reports (mededelingen)
• Correspondence with the RVO

During the Audit

• Be cooperative: Answer questions honestly and completely
• Provide requested documents promptly: Delays raise red flags
• Explain your R&D process: Help auditors understand the technical challenges
• Don't volunteer unnecessary information: Answer what's asked, clearly and concisely

What Happens After the Audit?

Positive Outcome

If your administration is in order, you'll receive confirmation and can continue as normal.

Negative Outcome

If issues are found, the RVO may:

• Request additional information
• Adjust the approved hours downward
• Require repayment of (part of) the tax credit
• In severe cases, impose additional penalties

How Manna Helps

Manna's automated time tracking and compliance monitoring help ensure your WBSO administration is always audit-proof:

• Automated time logging: Integrates with GitHub, Jira, and other dev tools
• Real-time compliance checks: Alerts you to potential issues before they become problems
• Complete documentation: All records stored securely and accessible for audits
• Expert support: Our WBSO specialists can guide you through the audit process

Worried about a WBSO audit? Contact us for a compliance check of your current administration.